The Impact of Inflation Accounting on Marketing Decisions
作者研究了通货膨胀会计对营销决策的影响。美国持续通胀促使会计准则制定者要求大企业按第33号财务会计准则披露通胀对财务数据的影响，这些调整数据作为补充信息呈现。调整后的成本估算和资产估值将发生显著变化，财务会计要求的改变会迅速反映到管理会计流程中，进而影响新产品引入、定价策略以及客户和市场细分估值等营销决策。作者简要描述了新会计数据，并通过示例说明了其对营销经理的启示。
Persistent inflation in the American economy has led accounting rule makers to require large firms to report the effects of inflation on certain of their financial statement data. At present, these adjusted data are to be presented as supplementary disclosures under Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices.” One major result will be significant changes in cost estimates and asset valuations. The changes in financial accounting requirements are likely to be reflected almost immediately in managerial accounting procedures, with specific implications for marketing decisions in such areas as new product introduction, pricing strategy, and the valuation of individual customers and market segments. The authors describe the new accounting data briefly and, using examples, illustrate the implications for marketing managers.